WebJan 1, 2024 · --In a case where an amount has been applied, credited, or refunded under section 6411 (relating to tentative carryback and refund adjustments) by reason of a net operating loss carryback, a capital loss carryback, or a credit carryback (as defined in section 6511 (d) (4) (C)) to a prior taxable year, the period described in subsection (a) of … WebJan 1, 2024 · Internal Revenue Code § 6411. Tentative carryback and refund adjustments on Westlaw FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs. Copied to clipboard
eCFR :: 26 CFR 5.6411-1 -- Tentative refund under claim of right ...
Websubsequently files an application under section 6411 (a) with respect to such overpayment, then the claim for overpayment shall be treated as having been filed on the date the application under section 6411 (a) was filed. (g) No interest until return in … WebThe Commissioner shall act upon any application for a tentative carryback adjustment filed under section 6411 (a) within a period of 90 days from whichever of the following two dates is the later: ( 1) The date the application is filed; or. ( 2) The last day of the month in which falls the last date prescribed by law (including any extension of ... the meat cellar montclair
6611 - U.S. Code Title 26. Internal Revenue Code - Findlaw
WebThe period of 12 months referred to in the second sentence of section 6411(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by this section) for filing an application for a tentative carryback adjustment of tax attributable to the carryback of … (C) For the purpose of determining the amount of the net operating loss … “Any refund of Federal income taxes made to any individual by reason of section 43 … Section. Go! 26 U.S. Code Subtitle F - Procedure and Administration . U.S. Code … WebAug 24, 2010 · The Treasury Department and IRS have determined that both assessed and certain unassessed liabilities are appropriately considered “then due” for purposes of … WebSection 6411 allows a taxpayer to file an application for a tentative carryback adjustment of the tax liability for a prior taxable year that is affected by a NOL carryback provided in § … the meat cellar menu prices